事业单位应用电子发票报销的思考

Thinking on the Application of Electronic Invoice Reimbursement in the Public Institutions

电子发票是信息时代的产物,其基于"互联网+"背景下税务机关税收监管和纳税人对发票便捷开具的需要而产生。论文通过分析电子发票的背景和优点、事业单位推广电子发票的意义,从而提出事业单位推广应用电子发票的建议。电子发票的应用是提高事业单位财务效率的"良好催化剂",有助于事业单位强化会计基础工作,促进财务职能从核算会计转变为管理会计,为事业单位的发展提供可靠有力的支撑保障。

Electronic invoices are the products of the information age, which are come into being based on the need of the convenient issuance of invoices of tax supervision by tax authorities and taxpayers under the background of ＂internet ＋＂. Through analyzing the background and advantages of electronic invoice and the significance ofpopularizing the electronic invoices in public institutions, the paper puts forward some suggestions on the popularization and application of electronic invoices in public institutions. The application of electronic invoice is a ＂good catalyst＂ to improve the financial efficiency of public institutions, which helps public institutions to strengthen the basic work of accounting and to promote the transformation of financial functions from accountingto management accounting, so as to provide reliable and effective support for the development of public institutions.